Replacing your main residence can be taxing

As the article linked below shows, even a simple question on tax can be complex to answer.  

As an adviser, I am frequently asked a "quick question".  My questioner is often frustrated by the lengthy series of questions that I then ask before being able to comment.  This is one area of the tax system that is fair - because I am equally frustrated that the questions are necessary - but have no doubt, they are necessary.  

As an example, for a relatively simple cash purchase of a home, I can easily identify ten different ways in which SDLT may be calculated, that can come up with nine different answers.  Two ways come up with the same answer, so that makes things a little easier!  

Which answer applies, or where more than one answer applies, which one gets the best result, depends on a detailed review of the relevant facts (such as who is buying the property and what the property contains).  

As if that is not complicated enough, it looks like the Budget on 11 March will add a new additional 3% charge for non-UK residents buying residential property.  

Is it really acceptable that a self-assessed tax can become so completely complicated that a relatively simple transaction can be so difficult to analyse?